A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 10   Pay as you go (PAYG) system of collecting income tax etc. liabilities

Part 1   Amendment of the Taxation Administration Act 1953

9   Section 45-130 (heading) in Schedule 1

Repeal the heading, substitute:

45-130 Individual stops paying on basis of GDP-adjusted notional tax if he or she becomes GST registered